Dini Rahayu
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ANALISIS PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Dini Rahayu
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6860

Abstract

The purpose of this study is to examine the effect of fraud in theory fraud triangle to indication fraudulent financial statistics with audit quality as moderating variable on companies listed on the Indonesia Stock Exchange . The  population  in  this  study  consists  of  all companies  listed on the Indonesia Stock Exchange 2016-2018 period. Data collected with method purposive sampling, obtained as many as 57 companies that became sample research. Data used is secondary data in the form of annual report the company that made sample research. Data analysis was performed by logistic regression analysis, with a significance value of 5%. The results of the study concluded that razionalization has a negative effect on indication fraudulent financial reporting. Meanwhile, financial stability ,effective supervision and rationalization did not significantly influence indication fraudulent financial reporting
Peran Pengasuh dalam Membina Perilaku Sosial Anak pada Panti Asuhan Annur Pasanehan Dini Rahayu; Elviana Elviana; Elisa Desfira
CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Vol. 4 No. 1 (2024): CENDEKIA: Jurnal Ilmu Sosial, Bahasa dan Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cendikia.v4i1.2406

Abstract

An orphanage is an institution that is known by the community to shape the development of children who do not have a family or who do not live with a family and provide social welfare services to orphans by carrying out sponsorship and reducing child neglect, providing substitute parent/guardian services for children. in meeting the physical, mental, and social needs of foster children. This study aims to describe the role of caregivers in fostering social behavior of children at the Annur orphanage in Pasanehan City. The research method used is a descriptive approach with qualitative data analysis. Data collection through observation and interviews. The results of this study indicate that the caretaker of the orphanage has been considered as a family for every orphan where the caretaker of the orphanage has a function as a place to fulfill affection, physical education, and provide a view of life for children as well as a place to hide the values and norms that apply in society.
Faktor- Faktor yang Mempengaruhi Minat Siswa SMK Negeri 1 Bukittinggi Dalam Pemilihan Jurusan di Perguruan Tinggi Dini Rahayu; Elviana Elviana
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 3 No. 1 (2024): April : Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v3i1.1217

Abstract

Education is one way for individuals to explore their potential. Education is a necessity of human rights. Every individual has the right to receive education according to his wishes and needs. Interest in continuing education at tertiary institutions is of course the desire of every individual. So in this case it is necessary to study the factors that support students' interest in continuing higher education. In describing these factors, researchers used a qualitative approach with interview and observation methods. Based on the results of research conducted that the supporting factors of student interest in SMK 1 Bukittinggi City are influenced by internal or external factors and external factors.